Cane Development Council, Rohanakala, Uttar Pradesh V. JCIT, Muzaffarnagar

ITA 1964/DEL/2012

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 61731 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-07-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 27-04-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K V K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `B : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA NO.1964/DEL./2012 (ASSESSMENT YEAR : 2007-08) CANE DEVELOPMENT COUNCIL, VS. JCIT, RANGE 2, VILL & P.O. ROHANKALA, MUZAFFARNAGAR. DISTT. MUZAFFARNAGAR, UTTAR PRADESH (PAN/GIR NO.AAALC0277F) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : SHRI K.V.K. SINGH, SR.DR ORDER PER U.B.S. BEDI, J.M. THIS APPEAL OF THE ASSESSEE EMANATES FROM THE ORDER OF THE CIT-(A), MUZAFFARNAGAR DATED 17.01.2012 RELEVANT TO ASSESSME NT YEAR 2007-08. 2. DESPITE SENDING NOTICE OF HEARING SUFFICIENTLY I N ADVANCE, ASSESSEE DID NOT APPEAR NOR ANY ADJOURNMENT REQUEST HAS BEEN RECEIVED AT TH E TIME WHEN THE CASE WAS CALLED UP FOR HEARING. SO, IT IS INFERRED THAT THE ASSESSEE IS NOT INTEREST IN PROSECUTION OF THE PRESENT APPEAL. 3. HAVING REGARD TO RULE 19(2) OF ITAT RULES, 1963 AND FOLLOWING VARIOUS DECISIONS OF THE TRIBUNAL INCLUDING IN THE CASE OF CIT VS. M ULTIPLAN INDIA (P) LTD., REPORTED IN 38 ITD 320 (DEL.) AND THE JUDGMENT OF HONBLE MADHYA P RADESH HIGH COURT IN THE CASE OF ESTATE OF LATE TUKOJIRAO HOLKAR VS. CWT, 223 I.T.R. 480 (MP), WE TREAT THE APPEAL OF THE ASSESSEE AS UNADMITTED AND DISMISS THE SAME. I.T.A. NO.1964/DEL./2012 (A.Y. : 2007-08) 2 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED FOR WANT OF PROSECUTION. ORDER PRONOUNCED IN OPEN COURT SOON AFTER THE CONC LUSION OF THE HEARING ON 02.07.2012. SD/- SD/- (SHAMIM YAHYA) ACCOUNTANT MEMBER (U.B.S. BEDI ) JUDICIAL MEMBER DATED : JULY 02, 2012 SKB COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A), MUZAFFARANGAR. 5. CIT(ITAT) DEPUTY REGISTRAR, ITAT